Can a foreigner be a general partner in a Swiss KmG?

Yes. Foreigners can be partners; local representation or residency may be required for management presence.

What is the minimum capital required to start a KmG?

There is no statutory minimum capital for a Swiss limited partnership.

Can a company (e.g., a GmbH) act as a partner?

Limited partners can be legal entities; general partners must be natural persons. For collective investment KmGs, the GP is typically a Swiss company with at least CHF 100,000 capital.

Is a written partnership agreement mandatory for a KmG?

No. Oral agreements are valid, but a written contract is strongly recommended to define management, profit allocation, and exits.

What happens if a general partner dies or leaves?

A KmG dissolves unless the partnership agreement provides for continuation. Common solutions include succession by heirs, buy-out clauses, or conversion to another legal form.

How does the KmG compare to a GmbH for tax purposes?

A KmG is tax-transparent: profits are taxed at partner level. A GmbH is taxed at entity level and shareholders are taxed on distributions (economic double taxation).

27.11.2025

Limited partnership in Switzerland: the complete guide to kommanditgesellschaft (KmG)

A Swiss Kommanditgesellschaft (KmG) is a partnership structure governed by Articles 594–619 of the Swiss Code of Obligations, designed for businesses requiring clear separation between management and capital contribution.

Business in Switzerland

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